Validity of assessment proceedings under faceless assessment...

Validity of assessment proceedings under faceless assessment rules is challenged where a jurisdictional assessing officer intervened during remand, causing procedural irregularity and violation of principles of natural justice; the intervention by the jurisdictional AO was unnecessary and rendered the hearing futile, and a one-day opportunity to reply was held inadequate, resulting in quashing of the impugned assessment order dated 10.12.2024. The decision underscores that remand directions must be adhered to, that change of AO mid-proceedings can vitiate the process if it breaches procedural fairness, and that adequate opportunity to be heard is mandatory.

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